SC Administrative Law Court Decisions

A contested case hearing was conducted in the above-captioned matter before me on October 30, 1996. This matter involves applications for agricultural use classification filed by Petitioner ("Taxpayer") for two tracts in Horry County, a 1.6-acre tract of wooded, unimproved land in Horry County, shown on the Horry County Tax Maps as TMS #067-00-02-076;⁽¹⁾ and a 3.6 acre tract of wooded, unimproved land in Horry County, shown on the Horry County Tax Maps as TMS #148-04-009.⁽²⁾ Taxpayer Miriam Carroll, f/k/a Miriam C. Page, is the undisputed sole fee simple owner of the two subject parcels.

While reviewing the record of this matter, the Court discovered certain factual inconsistencies which must be resolved prior to issuance of a final order. Relevant to Taxpayer's application for special assessment of the two tracts, is the ownership and use of a 14-acre tract, Horry County TMS #148-04-085. At the hearing, conflicting evidence was introduced regarding Taxpayer's exact ownership interest in the 14-acre tract. Taxpayer testified that she holds an undivided remainder interest in the 14-acre tract, with a life estate vested in her grandmother. Petitioner's Exhibit # 4,⁽³⁾ the deed by which Taxpayer claims the remainder interest, appears to actually be a deed from Taxpayer's mother, however. If Taxpayer's mother died subsequent to the date of deed transfer and prior to December 31, 1994, (as Taxpayer testified in regard to the 3.6-acre tract), then by operation of law, Taxpayer would be the fee simple owner of the 14-acre tract for tax year 1995, unless other conveyances have occurred, of which the Court is not aware.

IT IS THEREFORE ORDERED that to clarify the facts and to assist the Court in resolving this matter, the parties shall submit to the Court written evidence or stipulations regarding the ownership of the 14-acre tract, Horry County TMS #148-04-085, including but not limited to the following:

a. Certified copies of any deeds dated subsequent to May 8, 1991, conveying any interest in TMS #148-04-085;

b. Certified copy of the death certificate, or other proof of death and date of death such as probate records, if any, of Eunice Pauline Dew Carroll;

c. Tax maps showing the location and dimensions of TMS #067-00-02-076; TMS

#148-04-009; and TMS #148-04-085;

d. 1995 tax notice for tax year 1995, for TMS #148-04-085.

IT IS FURTHER ORDERED that no later than twenty (20) days from the date of this Order, the parties shall file the above documents with the Court and serve a copy of each on the opposing party. Within ten (10) days of the filing of those documents, either party may request the Court to reconvene the hearing in this matter to allow additional evidence or argument. If further proceedings are not requested or necessary, the Court will incorporate the newly submitted evidence into the record and consider it along with the relevant evidence admitted at the hearing and applicable law, and a final order will be issued accordingly.

AND IT IS SO ORDERED.

_____________________________

STEPHEN P. BATES

ADMINISTRATIVE LAW JUDGE

December 11, 1996

Columbia, South Carolina

_______________

Fn.1. Fee simple interest in said lot conveyed to Taxpayer by her father, Winfred Carroll, by deed dated November 7, 1975, and recorded in Book 544, at page 46, in the Horry County Clerk of Court's Office (Petitioner's Exhibit #2).

Fn.2. A remainder interest in said lot (which is the western partitioned half of an original 7.35 acre parcel) conveyed to Taxpayer by her mother Eunice Pauline Dew Carroll, with grantor reserving a life estate, by deed dated May 8, 1991, and recorded in Book 1470, at page 73, corrected and re-recorded in Book 1565, at page 141, in the Horry County Clerk of Court's Office (Petitioner's Exhibit #3). Upon the death of Eunice Pauline Dew Carroll, in or about 1991, Taxpayer became fee simple owner of the 3.6 acre tract.

Fn.3. Petitioner's Exhibit # 4 is a deed which conveys a remainder interest to Taxpayer in the western half of a 29.2 acre tract, reserving a life estate unto the grantor, Eunice Pauline Dew Carroll. The deed is dated May 8, 1991, and is recorded in Book 1170, at page 70, and corrected and re-recorded in Book 1564, at page 797, in the Horry County Clerk of Court's Office.